Search Results for "clause 32A"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Search Results for "clause 32A"

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High Court

Bombay High Court Allows Writ Petition Challenging Order to Pay Deficit Stamp Duty on MOU in Specific Performance Suit. MOU Not an Agreement of Sale Under Bombay Stamp Act, 1958 as No Consideration Paid or Possession Delivered.

13 Dec 2017

The petitioners, M/s Dharati Developers and its partners, filed a suit for specific performance of a Memorandum of Understanding (MOU) dated 24th Janu...

High Court

Bombay High Court Quashes Stamp Duty Demand on Lease Deed with MMRDA, Holding Government Instrument Exempt Under Maharashtra Stamp Act. Lease deed executed between petitioner and MMRDA is an instrument of the government and exempt from stamp duty under Article 5(a) of Schedule I of the Maharashtra Stamp Act, 1958.

5 Oct 2020

The petitioner, Goisu Realty Private Limited, challenged an order dated 13th August 2020 passed by the Collector of Stamps, Andheri, which sought to s...

High Court

Bombay High Court Allows SFC's Claim for Priority Over Central Excise Dues in Recovery from Borrower's Assets. State Financial Corporation's Statutory Charge Under Section 29 of SFC Act, 1951 Prevails Over Crown Debt Under Central Excise Act, 1944.

18 Jul 2006

The petitioner, SICOM Ltd., a State Financial Corporation established under the State Financial Corporations Act, 1951, advanced a term loan of Rs. 51...

High Court

High Court of Bombay at Goa Upholds Assessee's Claim for Section 10B Deduction on Beneficiation of Iron Ore as Manufacturing Activity. The court held that converting raw mined iron ore into Iron Ore Concentrate Fines through beneficiation constitutes 'manufacture' under section 10B of the Income Tax Act, 1961, entitling the assessee to deduction.

9 Dec 2020

The case involves an appeal by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the assessee's claim for deduct...

High Court

High Court Quashes Tax Refund Adjustment Order for Violation of Settlement Scheme and Natural Justice. Adjustment of refund for one tax period against demand for another under proviso to Section 50(1) of Maharashtra Value Added Tax Act, 2002 held invalid when petitioner had applied under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023 and no defect notice was issued.

12 Mar 2026

The dispute involved a proprietorship concern registered under the Maharashtra Value Added Tax Act, 2002 challenging a settlement order dated 18 April...

High Court

Bombay High Court Dismisses Tenants' Petition in Land Possession Dispute Under Section 33B of Maharashtra Tenancy and Agricultural Lands Act, 1948. Landlords' Certificate of Exemption Under Section 88C Upheld, Personal Cultivation Need Established.

8 Jun 2023

The case involves a dispute between the petitioners, who are the heirs of the original tenant Kondiba Dnyanu Dongale, and the respondents, who are the...

High Court

High Court of Bombay at Goa Allows Tax Appeals of Assessee in Income Tax Matters — Disallowance of Expenditure on Technical Know-How and Interest on Delayed Payment of Sales Tax Set Aside. The court held that technical know-how fees for improvement of existing process is revenue expenditure and interest on delayed sales tax is compensatory, both allowable under Section 37(1) of the Income Tax Act, 1961.

30 Nov -0001

The judgment pertains to a batch of tax appeals filed by Goa Carbon Ltd. against orders of the Income Tax Appellate Tribunal (ITAT) for various assess...

High Court

Bombay High Court Dismisses Landlord's Eviction Petition in Tenancy Dispute — Certificated Landlord Fails to Prove Bona Fide Personal Cultivation Requirement Under Section 31 of Bombay Tenancy and Agricultural Lands Act, 1948. The court upheld concurrent findings that the landlord's need for personal cultivation was not established, and no interference under Article 227 was warranted.

13 Dec 2011

The case involves a long-standing tenancy dispute under the Bombay Tenancy and Agricultural Lands Act, 1948. The original petitioner, Nivrutti Gangara...

High Court

High Court of Karnataka Allows Appeal in Copyright Infringement Suit — Plaintiff's Suit for Declaration and Injunction Held Maintainable Despite Non-Compliance with Section 52(1)(j)(ii) Notice Requirements. The Court Remanded the Suit for Fresh Consideration on Merits, Holding That the Civil Court Has Jurisdiction to Decide the Validity of Cover Version Notices Under the Copyright Act, 1957.

20 Jan 2015

The appellant, M/s. Mars Recording Private Limited, filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, against the or...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand on Cancelled Development Agreement — Agreement Cancelled Prior to Adjudication Not Liable to Stamp Duty Under Maharashtra Stamp Act, 1958. The court held that stamp duty is chargeable on instruments, not on transactions, and a cancelled instrument cannot be subjected to duty.

5 Mar 2020

The petitioner, Vikrant Vikas Raikar, proprietor of M/s. Elegant Constructions, challenged an order dated 16th March 2018 passed by the Chief Controll...

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